Last modified on 2025-12-30 in Blog
swissDIGIN, ZUGFeRD, Factur-X
n/a
Eidgenössische Steuerverwaltung (ESTV)
Post-audit
2016
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10 years
In 2016, Switzerland began requiring e-invoicing for government transactions over CHF 5,000. Instead of sending paper invoices by mail, businesses now send them in a digital format, making payments quicker and reducing the need for paperwork. This change also set the stage for more digital processes in public procurement, helping make everyday dealings with the government simpler and more secure.
The Swiss government has made e-invoicing mandatory for transactions with public authorities to make the process faster, more efficient, and secure. As of January 1, 2016, any supplier sending an invoice worth more than CHF 5,000 to the federal administration must submit an e-invoice. While the rule only applies to B2G transactions, it has already changed the way many businesses handle invoicing in Switzerland.
Since the beginning of 2016, Switzerland has been mandating e-invoicing on federal procurement of all transactions exceeding CHF 5,000. Suppliers are required to present invoices through an organized electronic format through approved service providers, and paper and PDF invoices are no longer accepted.
The Federal Finance Administration (EFV) reports that more than 90% of the 750,000 or so invoices the federal administration receives each year (approximately 687,000 invoices per annum) are being submitted electronically as of March 2025.
The purpose of this was to accelerate processing time, minimise the need to do things manually and enhance payment accuracy in government procurement. Even though it is relevant to B2G transactions only, the efficiency benefits of the mandate are prompting more businesses to voluntarily embrace e-invoicing, which is the starting point of even wider digitalization of Swiss commerce.
You do not need to know anything about e-invoicing standards or real-time reporting.
E-invoicing means sending and receiving invoices in a structured electronic format instead of using paper or PDFs. This makes it easier for businesses to process invoices automatically, reduce mistakes, and speed up payments.
In Switzerland, e-invoicing is compulsory on business-to-government (B2G) transactions beginning January 1, 2016. Suppliers that charge the federal administration over CHF 5,000 are required to submit their invoices electronically and in a structured format using approved e-invoicing service providers.
This requirement was introduced by the Swiss government to digitalize and streamline the procurement process, enhance reliability and minimize administrative expenses. Even though the rule is only applicable to invoices submitted to the federal government, companies are urged to use e-invoicing in their own operations. Formats like swissDIGIN, ZUGFeRD, or Factur-X have already been implemented in many companies to enjoy the advantage of faster processes, reduced errors, and less paperwork.
swissDIGIN is Switzerland’s own e-invoicing standard. It was developed locally to fit the country’s laws and business habits, while still staying in line with international requirements. It’s a natural choice for companies that often work with Swiss public authorities or simply want a format built around the way things are done here.
ZUGFeRD comes from Germany and takes a “hybrid” approach to invoicing. On the surface, it looks like a regular PDF you can open and read, but inside it carries structured XML data that accounting software can process automatically.
Factur-X is France’s version of the same concept as ZUGFeRD. It also combines a PDF with embedded XML, but it’s fully aligned with the European EN 16931 standard. That makes it a good fit for businesses sending invoices across borders, especially in the EU, since it ensures the format is recognized and understood in multiple countries.
E-invoicing is mandatory for B2G transactions in Switzerland, and the Swiss payment QR code continues to play a big role, making it quick and easy for companies to handle payments.
A few years ago, Switzerland improved the way suppliers send invoices to the federal administration to make the system faster and more transparent. Since January 1, 2016, any invoice over CHF 5,000 must be sent electronically through approved e-invoicing providers. These invoices follow structured formats like swissDIGIN, which keeps the information clear and easy for government systems to read. They also need to meet basic rules that ensure the invoice is authentic and hasn’t been changed, although a qualified electronic signature isn’t always required.
This shift made the invoicing process smoother and more reliable. It reduced errors, helped with easier verification, and increased transparency in how government payments are handled. Smaller suppliers with invoices under CHF 5,000 still have flexibility and can continue using simpler invoicing methods without needing to follow all the e-invoicing requirements.
In Switzerland, e-invoicing for business-to-business (B2B) transactions is not yet mandatory, but many companies are choosing to adopt it because it makes invoicing faster, more accurate, and easier to manage. By using e-invoicing, businesses can automate their billing process, reduce manual errors, and maintain a clearer digital record for accounting and audits.
While there’s no legal requirement for B2B invoicing, many Swiss companies especially those that work with the federal government or large organizations, already use structured e-invoice formats such as swissDIGIN (based on the eCH-0069 standard), or hybrid models like ZUGFeRD and Factur-X. These formats follow Swiss and international best practices and make it easier to exchange data between different accounting systems.
Invoices are expected to be issued in a structured format, such as swissDIGIN XML, so that both the sender and receiver can read and process them automatically. This structured data format ensures data consistency, simplifies bookkeeping, and helps create a transparent audit trail for compliance and dispute resolution.
Even though B2B e-invoicing remains voluntary, the Swiss Federal Administration and digitalisation initiatives encourage businesses to adopt it early to stay aligned with modern accounting standards and to benefit from greater efficiency and automation.
In Switzerland, companies don’t have to use e-invoices when selling to consumers. They can still send invoices on paper or as PDFs, and there’s no requirement to report these sales to the tax authorities in real time.
That said, certain sectors have rules to keep things transparent and prevent tax fraud. For example, restaurants, cafes, and bars that use electronic cash registers must follow Swiss fiscalization requirements, which make sure all sales are recorded securely and traceable. This setup gives businesses flexibility while protecting consumers. Even though B2C e-invoicing isn’t mandatory now, more companies are starting to explore digital invoices as it makes processes easier and aligns with international best practices.
Switzerland does not have a fiscalisation system, so businesses are not required to use certified fiscal cash registers. Businesses that sell directly to consumers, such as shops, restaurants, and salons, must keep clear and accurate records of all their sales. Every payment made, whether in cash or by card, needs to be recorded properly and supported by receipts.
All records must be stored securely so that they cannot be changed or deleted without leaving a trace. Businesses are also required to keep these records for at least 10 years to ensure full transparency and traceability.
Foreign companies registered for Swiss VAT need to issue invoices that follow Swiss VAT rules and include all required details. Those without a Swiss VAT number don’t have to issue Swiss-VAT invoices, but their Swiss customers must handle the reverse charge and keep proper documentation for tax purposes.
When dealing with Swiss public authorities, invoices must be sent through the official e-billing channels approved by the Confederation. For cross-border transactions, invoices must meet both Swiss VAT documentation standards and the rules of the supplier’s home country. Missing or incorrect details can lead to rejected invoices, delayed payments, or even penalties.
For suppliers billing the Swiss federal administration, it’s important to follow the e-invoicing rules. If you don’t submit invoices electronically for contracts over CHF 5,000, or use a format that’s not approved, your invoice could be rejected and which means delayed payments and extra hassle.
While e-invoicing isn’t mandatory yet for B2B or B2C transactions in Switzerland, suppliers working with the government should still follow the B2G rules carefully. Ignoring them can lead to extra admin work or payment delays.
To make things easier, use approved formats like swissDIGIN, send your invoices through certified providers, and follow the Federal Finance Administration’s deadlines.
Switzerland is moving steadily toward digital invoicing, making transparency and accuracy key for every business. While there isn’t a mandate like in some EU countries, many public authorities and private companies already prefer electronic invoices especially through the Swiss QR-bill and Peppol network.
With DDD Invoices, you can simplify the entire process. Our platform supports Switzerland’s official formats and ensures every invoice you send is secure, traceable, and compliant with local VAT and record-keeping rules.
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Right now, e-invoicing is only mandatory for suppliers billing the Swiss federal administration for contracts over CHF 5,000. For everything else B2B and B2C it's still voluntary. That said, using structured formats like swissDIGIN, ZUGFeRD, or Factur-X is highly recommended because it makes invoicing faster, reduces mistakes, and keeps your accounting in order.
If you’re sending a B2G invoice and don’t use an approved format, your invoice could get rejected. That means delayed payments, extra paperwork, and possible audits. Even though B2B and B2C e-invoicing aren’t required yet, ignoring B2G rules can still cause headaches for your cash flow and record-keeping.
The main options are swissDIGIN (Switzerland’s national standard), ZUGFeRD (a hybrid PDF/XML format from Germany), and Factur-X (France’s hybrid format). To make sure your invoices go through smoothly, you should send them via certified service providers approved by the Federal Finance Administration. This keeps everything secure, legally compliant, and hassle-free.
Written by the Compliance & Growth Team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.